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MASANY CONSTRUCTION EQUIPMENT PVT. LTD. vs. STATE TAX OFFICER & OTHERS
(Kerala High Court)

Hon'ble Judges:

BECHU KURIAN THOMAS
Pet. Counsel
P. Raghunathan
Premjit Nagendran
Shylaja
Res. Counsel
P.r Sreejith
Thushara James

Petitioner / Applicant

MASANY CONSTRUCTION EQUIPMENT PVT. LTD.
Respondent STATE TAX OFFICER & OTHERS
Court Kerala High Court
State

Kerala

Date Mar 11, 2025
Order No.

WP(C) NO. 33646 OF 2024

Citation

2025(3) TAXREPLY 12836
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ORDER

JUDGMENT Petitioner challenges Ext.P1 order issued under Section 73(9) of the Central Goods and Service Tax Act, 2017 (for short, 'CGST Act'). As per the said order, petitioner has been imposed with tax, interest and penalty to the tune of Rs.22,42,024/-. 2. Petitioner is a taxpayer under the CGST Act. It is involved in the supply of construction equipments and heavy machineries as well as their spares. For the financial year 2019-20, a show cause notice was issued under Section 73 pointing out that there is a mismatch between GSTR-1 and GSTR-3B filed by the petitioner and directed him to explain the reasons. By a reply notice dated 10.03.2021, the petitioner informed that there was a mistake in the entries in relation to GSTR-1 in respect of invoice dated 02.10.2019 and even though subsequently, they attempted to correct the errors, they were unable to do so. However, when GSTR- 3B was filed for the relevant months, corrections were carried out and hence the anomaly....

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25 Apr

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